The primary objective of the contract is to provide the NIH Project Officer with financial advisory services. These services will be provided via reports which will supply advice and guidance to NIH contracting and grant officials in various ICDs for the award and settlement of contracts and grants. The financial advisory services to be provided are as follows: Reviews to determine the financial capability of contractors and grantees and/or the adequacy of accounting systems for accounting for Federal grant and contracts funds; Analysis of grant applications and contract proposals which will provide the Government with a basis for determining the allocability, allowability and reasonableness of estimated costs; Analysis of proposed estimated or final indirect cost rates of contractors/grantees; Reviews which will provide the Government with a basis for determining the allocability, allowability and reasonableness of costs incurred by contractors/grantees; and Reviews of costs associated with: cost overruns; advance or progress payments; cost sharing; financial management reviews of cost reimbursement contracts; follow-up reviews of grant programs; termination, delay or settlement claims; and desk audits to determine final allowable costs and other specified contract closing actions.